{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-31",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-31.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/36/paragraph/31",
  "kind": "paragraph",
  "number": "31",
  "heading": null,
  "text": "Where a person is given a notice under paragraph 5 or 5A, the person may appeal ... against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 36 para. 31 inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 36 para. 31 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(9)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 36 para. 31 in force at 1.4.2009 by S.I. 2009/404, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2017/32",
      "affecting_title": "Finance (No. 2) Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/31",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}